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Presenting the model of predictive factors in the application of continuous auditing with risk aggregation approach
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Maryam Khosravi   , Bahareh Banitalebi Dehkordi * , Hamid Reza Jafari dehkordi |
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Abstract: (288 Views) |
The present research has been conducted with the aim of providing a model of predictive factors in the application of continuous auditing with the approach of risk aggregation in companies listed on the stock exchange. This research is from a paradigmatic perspective in the exploration phase of the interpretive model and in the testing phase of the proof-oriented model in terms of general pragmatism and In terms of audience research, it is practical. The research sample in the qualitative phase of the academic field includes university professors, accounting faculty members and auditors of successful companies, and a total of 15 experts have been interviewed to collect qualitative data. The research approach is mixed and the strategy used is theme analysis according to Clark (2006) using MAXQDA software. A research questionnaire was developed to collect quantitative data according to exploratory factor analysis. In the quantitative section, 190 people were examined as the final sample of the research using G power sample size software at alpha level of 0.1 and test power of 0.85%. The path analysis test of the discovered model was also analyzed according to the variance-oriented structural equation modeling algorithm using SPSS, Smart: PLS software. The output of the research showed that 27 indicators and 6 predictors of financial risk, continuous audit culture, audit technology, operational risk, regular audit, improvement of risk decision making were identified for this purpose.
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| Keywords: Continuous audit, risk aggregation, content analysis |
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Full-Text [PDF 1306 kb]
(180 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2024/08/7 | Accepted: 2024/09/8 | Published: 2024/11/29
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